Information for ruling 600006702
This section is Advance Tariff Ruling
- Start date
- 19 May 2023
- Expiry date
- 18 May 2026
- Commodity code
- 9603909100 (opens in new tab)
- Description
- This product is a hand held scrubbing brush used for cleaning dishes and other small utensils in the sink. It is suitable for non-stick surfaces with a comfortable grip handle. The product is made from plastic and is packaged loose with a swing tag tied on. They come in several colours.
- Keywords
-
- PLASTICS
- FOR CLEANING
- FOR WASHING UP
- OF PLASTIC
- BRUSHES
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIRS): GIR 1 has been used to classify this product by the terms of heading 9603 - Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees). GIR 6 has been used to classify this product by the terms of heading 960390 - Other than elsewhere specified. 8 Digit Code 96039091 Other than Hand-operated mechanical floor sweepers, not motorised; Road-sweeping brushes; household types of brooms and brushes, including shoe brushes and clothes brushes; brushes for grooming animals. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9603.